中华人民共和国车船税法Article 6In force从事机动车第三者责任强制保险业务的保险机构为机动车车船税的扣缴义务人,应当在收取保险费时依法代收车船税,并出具代收税款凭证。Laws · NPC Standing Committee · In force from April 23, 2019Article 5Back to full textArticle 7